{
  "url": "https://openlegislation.uk/finance-act-1982/schedule-22/part-VI",
  "json_url": "https://openlegislation.uk/finance-act-1982/schedule-22/part-VI.json",
  "legislation": "ukpga/1982/39",
  "legislation_title": "Finance Act 1982",
  "legislation_url": "https://openlegislation.uk/finance-act-1982",
  "path": "schedule/22/part/VI",
  "kind": "part",
  "number": "VI",
  "heading": "Capital Gains",
  "text": "Chapter\nShort title\nExtent of repeal\n1979 c. 14.\nThe Capital Gains Tax Act 1979.\nSection 55(2).\nSection 56(2).\nIn section 146(3)—\nthe words “or 55”;\nthe words from “or (b)” to “paragraph 12”;\nthe words “or the assets are so held”;\nthe words from “or of the assets” to “(b) above”;\nthe words “and 55”.\nIn section 147(3), the words “or 55(1)”.\nIn Schedule 4—\nin paragraph 2(1) the words “or 55(1)”;\nparagraph 2(3)(b);\nin paragraph 3(1)(a), the words “or 55(1)”.\n1980 c. 48.\nThe Finance Act 1980.\nIn section 79(4), the words from “or” onwards.\nIn section 79(5), the words from “and where” onwards.\n1981 c. 35.\nThe Finance Act 1981.\nSection 78(1) and (3).\nThe repeals of section 55(2) and 56(2) of the Capital Gains Tax Act 1979 have effect in relation to interests terminating after 5th April 1982 and the remaining repeals have effect in relation to disposals after that date.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1982/39/schedule/22/part/VI",
    "retrieved_at": "2026-10-29T10:10:59.328177+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}